Court Orders Corrigendum for Case Bifurcation: Parties to Resolve, Petitioner to File Order.

The court directed the Additional Collector to issue a corrigendum for bifurcation of cases after mutual agreement between parties, resolving the issue of separating cases for adjudication and challenging a joint show cause notice. The petitioner was instructed to file a certified copy of the order for corrigendum issuance, with the case to be split into two within a specified period. Certified copies were to be provided to parties' counsel upon payment of charges, leading to the disposal of the writ petition.

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Issues:
Separation of cases for adjudication by competent authority, joint show cause notice served on petitioner and respondent, jurisdictional challenge, issuance of corrigendum for bifurcation of cases.

Analysis:

1. The judgment pertains to a case where a preventive party led by the Assistant Collector (Preventive), Central Excise, Allahabad conducted a raid on the business premises of two firms, seizing goods alleged to be of foreign origin. Subsequently, a show cause notice was issued to both firms under Sections 111 and 112 of the Customs Act, prompting the petitioner to seek separation of cases for adjudication by the competent authority.

2. The petitioner's application for separating the cases was not initially addressed by the Assistant Collector, leading to the filing of a writ petition. The Assistant Collector later held that the cases could not be separated, prompting the petitioner to challenge the joint show cause notice served on them and another respondent. The jurisdictional challenge was raised, arguing that the raid was conducted based on two separate search warrants.

3. During the admission stage of the writ petition, both parties filed affidavits stating they did not object to a separate show cause notice on grounds of limitation. The Department also agreed that a corrigendum could be issued to bifurcate the case into two separate proceedings. The court, considering the mutual agreement, directed the Additional Collector, Central Excise, Allahabad, to issue a corrigendum for bifurcation within a specified timeline.

4. The court ultimately disposed of the writ petition, instructing the petitioner to file a certified copy of the order for the issuance of the corrigendum. The Additional Collector was directed to separate the case into two within a specified period, and certified copies of the order were to be provided to the parties' counsel upon payment of charges.

In conclusion, the judgment addressed the issue of separating cases for adjudication, the challenge to a joint show cause notice, and the jurisdictional concerns raised by the petitioner. The court's decision to allow the issuance of a corrigendum for bifurcation of the cases based on mutual agreement between the parties resolved the matter, leading to the final disposal of the writ petition.

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